From 1 July 2022, you will need to pay super for your employees who are under 18 years old if they work more than 30 hours for you in a week.
This is because the $450-per-month threshold for super guarantee is being removed.
Employees who are under 18 will be eligible for super if they work more than 30 hours in a week, regardless of how much they’re paid.
https://www.ato.gov.au/Newsroom/smallbusiness/Employers/Changes-to-super-for-under-18s/?sbnews20220420
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